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Corporation Tax Act

Government Bill

Originated in the House of Commons, Session 2008-09

Last updated: 16 October 2009 at 12:41

See full passage

Long title

Restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.

Summary

The main purpose of the Bill is to rewrite the charge to corporation tax and the primary corporation tax legislation used by companies in computing their income.

This is the fifth Bill produced by the Tax Law Rewrite Project; the Bill rewrites the law without changing its general effect.

Rewrite Bills are subject to a streamlined procedure for Parliamentary scrutiny: they are introduced in the House of Commons, referred to a Second Reading Committee, and then to a Joint Committee of both Houses.

Sponsoring departments

HM Treasury
Mr Alistair Darling
Labour, Edinburgh South West
HM Treasury
Lord Myners
Labour, Life peer

Current version of the Bill

26 March 2009
Commons

Bill passage

Bill started in the House of Commons
1st reading
2nd reading
Committee stage
Report stage
3rd reading
Bill in the House of Lords
1st reading
2nd reading
Committee stage
Report stage
3rd reading
Final stages
Consideration of amendments
Royal Assent
Key
Complete
In progress
Not applicable
Not yet reached